(Fyip) Sem 1 Syllabus
(Fyip) Sem 1 Syllabus
M.COM (FYIP)
FIVE YEARS INTEGRATED PROGRAMME (FYIP)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
(SEMESTER: I–X)
Programme Code:_______
The degree programmes offered under M.COM (FYIP) Finance:
• B.Com (Semester I-VI)
• B.Com Hons./ B.Com (Hons. with Research) Semester (I-VIII)
• M.Com (Semester VII-X)
• M.Com (FYIP) (Semester I -X)
1
B.Com./ B.Com. Hons./B.Com. Hons. with Research/M.Com./M.Com (FYIC) (Semester System)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
Syllabus for the batch from Year 2023-2028
SEMESTER-I
Course Subjects Category L+T+P Mid Sem End Sem Total Total
Code of Course Marks Marks Marks Credits
PBL- 121/ gzikph bkiawh-I / *w[ZYbh gzikph AECC 2+0+0 2
PBL-122* / (In lieu of Punjabi Compulsory)/
HSL-101** **Punjab History and Culture (1450-1716)
(Special paper in lieu of Punjabi) (For those
students who are not domicile of Punjab)
ENL-101 Communicative English-I AECC 2+0+0 2
USL-101 Introductory Accounting DSCC 3+1+0 30 70 100 4
USL-102 Principles and Practices of Management DSCC 4+0+0 30 70 100 4
USL-103 Business Law DSCC 4+0+0 30 70 100 4
USL-104 Digital Fluency SEC 1+0+2 15 35 50 2
PSL-057 Human Rights & Constitutional Duties VAC 2+0+0 - - - 2
ID Course*** OEC 3+0+0 - - - 3
Total Credits 23
SEMESTER -II
Course Subjects Category L+T+P Mid Sem End Sem Total Total
Code of Course Marks Marks Marks Credits
Note:
1. *Special Paper in lieu of Punjabi Compulsory.
2. **For those students who are not domicile of Punjab
3.***Students have to opt for Inter-disciplinary course from another department.
➢ :Minor Stream Courses
2
B.Com./ B.Com. Hons./B.Com. Hons. with Research/M.Com./M.Com (FYIC) (Semester System)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
Syllabus for the batch from Year 2023-2028
SEMESTER -III
Course Subjects Category L+T+P Mid Sem End Sem Total Total
Code of Course Marks Marks Marks Credits
USL-201 Corporate Accounting DSCC 3+1+0 30 70 100 4
USL-202 Company Law DSCC 4+0+0 30 70 100 4
USL-203 Elementary Statistics DSCC 4+0+0 30 70 100 4
USL-204 ➢ Fundamentals of Insurance DSCC 4+0+0 30 70 100 4
USW-205 Workshop on Data Analytics Through R SEC 1+0+2 15 35 50 2
ID Course* OEC 3+0+0 - - - 3
Total Credits 21
SEMESTER -IV
Note:
* :Students have to opt for Inter-disciplinary course from another department.
➢ :Minor Stream Courses
3
B.Com./ B.Com. Hons./B.Com. Hons. with Research/M.Com./M.Com (FYIC) (Semester System)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
Syllabus for the batch from Year 2023-2028
SEMESTER -V
Course Subjects Category L+T+P Mid Sem End Sem Total Total
Code of Course Marks Marks Marks Credits
USL-301 Management Accounting DSCC 3+1+0 30 70 100 4
USL-302 Income Tax Law and Practice DSCC 3+1+0 30 70 100 4
USL-303 Financial Management DSCC 3+1+0 30 70 100 4
USL-304 ➢ Auditing Principles and DSCC 4+0+0 30 70 100 4
Practices
Discipline Specific Elective* DSCC 4+0+0 30 70 100 4
USE-305 Internship Report and Viva SEC - - - 200 4
Total Credits 24
Note-* Any one of the following papers can be opted by the student.
USL-321 Advanced Accounting DSCC 4+0+0 30 70 100 4
USL-322 Financial Markets & Intermediaries DSCC 4+0+0 30 70 100 4
USL-323 Financial Analytics DSCC 4+0+0 30 70 100 4
USL-324 Digital Marketing DSCC 4+0+0 30 70 100 4
USL-325 Human Resource Development DSCC 4+0+0 30 70 100 4
SEMESTER -VI
Course Subjects Category L+T+P Mid Sem End Sem Total Total
Code of Course Marks Marks Marks Credits
USL-311 Financial Modelling Using Excel DSCC 3+0+2 30 70 100 4
USL-312 Inferential Statistics DSCC 3+0+2 30 70 100 4
USL-313 ➢ Human Resource Management DSCC 4+0+0 30 70 100 4
USL-314 International Business DSCC 4+0+0 30 70 100 4
USL-315 ➢ Corporate Governance DSCC 4+0+0 30 70 100 4
Discipline Specific Elective* DSCC 4+0+0 30 70 100 4
Total Credits 24
Note-* Any one of the following papers can be opted by the student.
USL-331 Investment Management DSCC 4+0+0 30 70 100 4
USL-332 Customer Relationship Management DSCC 4+0+0 30 70 100 4
USL-333 E-Commerce DSCC 4+0+0 30 70 100 4
USL-334 Personal Tax Planning DSCC 4+0+0 30 70 100 4
USL-335 International HRM DSCC 4+0+0 30 70 100 4
Note-
➢ : Minor Stream Courses
4
B.Com. Hons./B.Com. Hons. with Research/M.Com./M.Com (FYIC)
(Semester System)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
SEMESTER -VII
Course Subjects Category L+T+P Mid Sem End Sem Total Total
Code of Course Marks Marks Marks Credits
SEMESTER -VIII
Course Subjects Category L+T+P Mid Sem End Sem Total Total
Code of Course Marks Marks Marks Credits
USL-411 Advanced Financial Management DSCC 4+0+0 30 70 100 4
Analytical Techniques for DSCC 3+0+2 30 70 100 4
USL-412
Business Research
USD-413 Dissertation* SEC - - - 300 12
OR
USL-421 Operation Management DSCC 4+0+0 30 70 100 4
USL-422 International Accounting DSCC 4+0+0 30 70 100 4
USL-423 Corporate Tax Planning DSCC 4+0+0 30 70 100 4
Total Credits 20
Note-*Students having 7.5 CGPA or more have choice either to opt for Dissertation carrying 12 credits or
three subjects as specified above carrying 4 credits each (4+4+4=12)
5
M.Com./M.Com (FYIC) (Semester System)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
Syllabus for the batch from Year 2023-2028
SEMESTER -IX
Course Subjects Category L+T+P Mid End Sem Total Total
Code of Course Sem Marks Marks Credits
Marks
USL-501 Financial Econometrics DSCC 3+0+2 30 70 100 4
USL-502 Strategic Management DSCC 4+0+0 30 70 100 4
USL-503 Indian Financial System SEC 4+0+0 30 70 100 4
USE-504 Internship Report and Viva SEC - - - 50 2
Elective Courses* DSCC 8+0+0 30 70 100 8
Total Credits 22
Note-*Any one of the following groups, having two papers can be opted by the student.
Group A Accounting and Finance
USL-521 Security Analysis and Portfolio DSCC 4+0+0 30 70 100 4
Management
USL-522 Risk Management DSCC 4+0+0 30 70 100 4
Group B Marketing Management
USL-531 Brand Management DSCC 4+0+0 30 70 100 4
USL-532 Service Marketing DSCC 4+0+0 30 70 100 4
Group C Human Resource Management
Strategic Human Resource DSCC 4+0+0 30 70 100 4
USL-541
Management
USL-542 Labour Legislation DSCC 4+0+0 30 70 100 4
SEMESTER -X
Course Subjects Category L+T+P Mid Sem End Sem Total Total
Code of Course Marks Marks Marks Credits
USL-511 Contemporary Accounting DSCC 4+0+0 30 70 100 4
USL-512 Behavioral finance DSCC 4+0+0 30 70 100 4
USL-513 Marketing of Financial Services DSCC 4+0+0 30 70 100 4
USF-514 Industrial Visit Report SEC - - - 25 1
Elective Courses* DSCC 8+0+0 100 8
Total Credits 21
Note-*Any one of the following groups, having two papers can be opted by the student.
Group A Accounting and Finance
USL-526 Business Valuation DSCC 4+0+0 30 70 100 4
International Financial DSCC 4+0+0 30 70 100 4
USL-527 Management
Group B Marketing Management
USL-536 Advertising Management DSCC 4+0+0 30 70 100 4
USL-537 Retail Marketing DSCC 4+0+0 30 70 100 4
Human Resource
Group C Management
USL-546 Managing Organizational DSCC 4+0+0 30 70 100 4
Change
USL-547 Industrial Relations DSCC 4+0+0 30 70 100 4
6
B.Com./B.Com.Hons./B.Com. Hons. with Research/M.Com (FYIC) (Semester System)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
Syllabus for the batch from Year 2023-2028
SEMESTER–I
PBL 121: gzikph bkiawh
7
B.Com./B.Com.Hons./B.Com. Hons. with Research/M.Com (FYIC) (Semester System)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
Syllabus for the batch from Year 2023-2028
SEMESTER–I
PBL-122 : w[ZYbh gzikph
(In lieu of Compulsory Punjabi)
8
B.Com./B.Com.Hons./B.Com. Hons. with Research/M.Com (FYIC) (Semester System)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
Syllabus for the batch from Year 2023-2028
SEMESTER–I
9
B.Com./B.Com.Hons./B.Com. Hons. with Research/M.Com (FYIC) (Semester System)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
Syllabus for the batch from Year 2023-2028
SEMESTER-I
ENL 101: COMMUNICATIVE ENGLISH
10
B.Com./B.Com.Hons./B.Com. Hons. with Research/M.Com (FYIC) (Semester System)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
Syllabus for the batch from Year 2023-2028
SEMESTER I
USL–101: INTRODUCTORY ACCOUNTING
Credits: 3-1-0
Total Marks: 100
Mid Semester Marks: 30
End Semester Marks: 70
SECTION-A
Introduction to Accounting: Meaning, Features and objectives. Advantages and Limitations of
accounting.
Generally Accepted Accounting Principles: Concepts and Conventions.
Capital and Revenue Items: Capital Expenditure, Revenue Expenditure, Rules for determining Capital
Expenditure and Revenue Expenditure, Deferred revenue Expenditure, Capital and Revenue Receipts,
Capital and Revenue Profits, Capital and Revenue Losses.
Double Entry System: Meaning, Importance and limitations. Rules of Double Entry System, Types of
Accounts.
Accounting Equation: Meaning and Procedure of Developing Accounting Equation.
SECTION-B
Accounting Process: Preparation of Journal, Posting to Ledger.
Cash Book- Single Column, Double Column and Triple Column Cash Book.
Depreciation Accounting: Meaning, Causes, Objectives and Factors of Depreciation. Methods for
computing the depreciation: Straight line and Written down value method when provision for
depreciation is maintained and when provision for depreciation is not maintained. Change in Method of
Depreciation with and without retrospective effect.
SECTION-C
Trial Balance: Meaning, Objectives and Advantages of Trial balance, Methods of Preparation of Trial
Balance.
Rectification of Errors: Concept, Types of Errors, Errors disclosed by Trial Balance, Errors not
disclosed by Trial Balance. Rectification of Errors before preparation of Trial Balance, Rectification of
Errors after preparation of Trial Balance, Effects of Errors on Final Accounts.
Preparation of Final Accounts: Trading Account, Profit & Loss account, Balance Sheet,Final Accounts
without adjustments.
SECTION-D
Preparation of Final Accounts with Adjustments- Adjustments of GST, Closing Stock, Outstanding
Expenses, Accrued Income, Unearned Income, Prepaid Income and Expenses, Interest on Drawings,Interest
on Capital, Depreciation, Bad Debts and Provision for Doubtful Debts, Discount on Debtors, Creditors and
Reserves, Manager’s Commission.
11
B.Com./B.Com.Hons./B.Com. Hons. with Research/M.Com (FYIC) (Semester System)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
Syllabus for the batch from Year 2023-2028
Accounting for Non-profit Organizations: Meaning, Features of Receipt and Payment Account,Income
and Expenditure Account. Accounting for NPOs: Preparation of Receipts and Payment Account from
Income and Expenditure Account, Income and Expenditure Account from Receipt and Payment Account.
Preparation of Balance Sheet.
Course Outcome:
• Preparation of the financial statements of Sole Proprietor firm and Not-for-Profit Organizations.
• Application of the knowledge of Generally Accepted Accounting Principles while recording
transactions and preparing financial statements.
• Application of accounting treatment of GST provisions and laws in recording business
transactions of a sole proprietor firm.
• Various accounting and numeracy skills gained through the course would help them building
their career in accounting fields like CA, CWA etc.
Suggested Readings:
1. Lal. Jawahar and Seema Srivastava,“Financial Accounting”,Himalaya Publishing House,2017.
2. N.Ramachandran,RamKumarKakani,“FinancialAccountingForManagement,” McGraw-
HillEducation,5thEdition,2020.
3. M.Hanif,A.Mukherjee,“FinancialAccounting–I,”McGraw-HillEducation,4thEdition,2018.
4. Grewal,T.S., Gupta,S.C.,“Introduction to Accountancy,”S.ChandandCo.,NewDelhi,10thEdition,2016.
5. Narayanswami, R.,“Financial Accounting :A Managerial Perspective,”Prentice Hall of India,
New Delhi, 6th Edition, 2017.
12
B.Com./B.Com.Hons./B.Com. Hons. with Research/M.Com (FYIC) (Semester System)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
Syllabus for the batch from Year 2023-2028
SEMESTER I
USL-102: PRINCIPLES AND APPLICATIONS OF MANAGEMENT
Credits 4-0-0
Total Marks:100
Mid Semester Marks:30
End Semester Marks:70
Instructions for the Paper Setters:
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the
four Sections (A-D). Questions may be subdivided into parts (not exceeding four).
Candidates are required to attempt five questions, selecting at least one question from each
Section. The fifth question may be attempted from any Section. The duration for exam will
be 3 hours.
SECTION- A
SECTION - B
SECTION-C
Course Outcome:
• Students will be able to evaluate the global context for taking managerial actions of
planning, organizing and controlling.
• Students will be able to assess global situation, including opportunities and
threats thatwill impact management of an organization.
• Students will be able to apply an integrated management principles into
managementpractices.
Suggested Readings:
14
B.Com./B.Com.Hons./B.Com. Hons. with Research/M.Com (FYIC) (Semester System)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
Syllabus for the batch from Year 2023-2028
SEMESTER I
USL 103: BUSINESS LAW
Credits 4-0-0
Total Marks:100
Mid Semester Marks:30
End Semester Marks:70
Instructions for the Paper Setters:
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four
Sections (A-D). Questions may be subdivided into parts (not exceeding four). Candidates are
required to attempt five questions, selecting at least one question from each Section. The fifth
question may be attempted from any Section. The duration for exam will be 3 hours.
SECTION - A
The Indian Contract Act, 1872: Meaning of Contract, Essentials of a valid contract, Kinds
of contact, Offer and acceptance, Consideration, Contractual capacity, Free consent, Legality
of objects.
Discharge of a contract: Modes of discharge, Breach and remedies against breach of contract.
SECTION - B
Contracts: Contract of Indemnity and Guarantee, Contract of Bailment, Contract of Agency.
SECTION - C
The Sale of Goods Act, 1930: Contract of sale, Meaning and difference between sale and
agreement to sell, Conditions and warranties, Transfer of ownership in goods including sale
by a non-owner, Performance of contract of sale.
Unpaid Seller: Meaning, Rights of an unpaid seller against the goods and the buyer.
SECTION - D
The Partnership Act 1932: Nature and Characteristics of Partnership, Registration of a
Partnership Firms, Types of Partners, Rights and Duties of Partners, Implied Authority of a
Partner, Incoming and outgoing Partners, Mode of Dissolution of Partnership.
The Limited Liability Partnership (LLP) Act 2008: Characteristics of LLP, Qualification
of Partners, Designated Partners ,Status and Liabilities, Incorporation of LLP, Registration of
LLP, Provisions relating to Name of LLP, Registration of Change in Name, Liability,
Investigation.
The Negotiable Instruments Act 1881: Characteristics, and Types of Negotiable Instruments
15
B.Com./B.Com.Hons./B.Com. Hons. with Research/M.Com (FYIC) (Semester System)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
Syllabus for the batch from Year 2023-2028
- Promissory Note, Bill of Exchange, Cheque Holder and Holder in Due Course, Privileges
ofHolder in Due Course.
Negotiation: Types of Endorsements, Crossing of Cheque.
Course Outcome:
• Students will have an idea about the basic concepts of Contract Act, Sales of Goods
Act, and Negotiable Instruments Act.
• Students will come to know about the practical business law issues.
• Students will have a basic understanding of the mechanism of business contract.
Suggested Readings:
1. Singh, A., “Principles of Mercantile Law”, Eastern Book Co, 10th edition, 2019.
2. Tulsian, P. C., “Business Laws”, Tata McGraw Hill, New Delhi, 3rd edition, 2015.
3. Kucchal, M.C., “Business Law”, Vikas Publishing, House (P) Ltd, 7th edition, 2018.
4. Maheshwari&Maheshwari, “Business Law”, National Publishing House, New Delhi, 2014.
5. Chadha, P. R., “Business Law”, Galgotia Publishing Company, New Delhi, 2nd edition,
2017.
6. Kapoor N.D., “Business Law”, Sultan Chand & Sons, New Delhi,2016.
16
B.Com./B.Com.Hons./B.Com. Hons. with Research/M.Com (FYIC) (Semester System)
(CREDIT BASED EVALUATION AND GRADING SYSTEM)
Syllabus for the batch from Year 2023-2028
SEMESTER I
USL-104: DIGITAL FLUENCY
Credits: 1-0-2
Total Marks: 50
Mid Semester Marks:15
End Semester Marks: 35
Instructions for the Paper Setters:
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four Sections
(A-D). Questions may be subdivided into parts (not exceeding four). Candidates are required to
attempt five questions, selecting at least one question from each Section. The fifth question may be
attempted from any Section. The duration for exam will be 3 hours.
• Introduction to Word Processing: Working with word documents: Editing text, Find and
replace text, Formatting, spell check, Autocorrect, Auto-text; Bullets and numbering. Citations,
references and Footnotes.
• Basics of presentations: Slides, Fonts, Drawing, Editing, Inserting: Tables, Images, texts,
Symbols, hyperlinking, Media; Design; Transition; Animation; and Slideshow, exporting
presentations as pdf handouts and videos.
• Spreadsheet basics: Spreadsheet concepts, Managing worksheets; Formatting, conditional
formatting, Entering data, Editing, and Printing and Protecting worksheets; Organizing Charts
and graphs; Flash-fill; Working with Multiple worksheets; Working with Data: Sort and filter;
Tables.
Course Outcomes:
• The course will help students examine document creation for report making and
communication.
• Good presentation skills will be inculcated in students.
• Develop analytical skills for better understanding of the business environment and decision-
making.
• The spreadsheet knowledge acquired through this paper will assist students in solving real-
life problems that help in decision making.
Suggested Readings:
• Jain, H. C., & Tiwari, H. N. (2021). Computer Applications in Business. Taxmann, Delhi.
● Mathur, S., & Jain, P. (2016). Computer Applications in Business. Galgotia Publishing Company
49
● Madan, S. (2020). Computer Applications in Business. Scholar Tech Press, Delhi.
● Sharma, S. K., & Bansal, M. (2017). Computer Applications in Business. Taxmann, Delhi.
● Thareja, R. (2019). Fundamentals of Computers. Oxford University Press.
● Thareja, R. (2018). IT & It's Business Application. Oxford University Press.
● Walkenbach, J. (2016). MS Excel. Bible. John Wiley & Sons, USA.
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